HD (86) LAW4671 - Private Investment Law - 2025 Exam Notes

Description

Private Investment Law involves a complex mix of legislation, detailed tax rules, and challenging calculations that can easily leave you feeling overwhelmed. These notes simplify everything by organising the semester’s content into a clear, step-by-step problem-solving, colour-coded format—with precise legislative references so you won’t need to keep flipping through the ITAA97 endlessly. They helped me achieve a High Distinction mark of 86 in LAW4671 (Semester 1, 2025), and they’ll help you excel too. Topics covered: 1. Introduction to Venture Capital 2. Basic Income Tax Concepts 3. Basic Capital Gains Tax Principles 4. Companies 5. Partnerships 6. Capital Raising Rules 7. Crowd Source Equity Funding 8. Government Equity Co-Investment and Grant Programs 9. Pooled Development Funds Program 10. VCLP Regime 11. Early Stage Investors Tax Incentive 12. Employee Share Schemes 13. Research & Development Tax Incentive